Sosialisasi Perpajakan atas Transaksi E-Commerce pada Usaha Mikro, Kecil dan Menengah di Kecamatan Pademangan Jakarta Utara
DOI:
https://doi.org/10.31334/transparansi.v5i1.2805Keywords:
Tax Socialization, E-Commerce, UMKM,Abstract
E-commerce transactions in Micro, Small and Medium Enterprises (MSMEs) need to be understood by MSME taxpayers as the largest number of business entities in Indonesia in fulfilling their tax obligations. The purpose of this study is to analyze the socialization of taxation on e-commerce transactions to MSMEs in Pademangan District, North Jakarta. The research approach used is qualitative with a qualitative descriptive method. The results of the study found that Publication, Counseling and Personal Approaches were appropriate methods or means of tax socialization in achieving the target of tax revenue and taxpayer compliance. By increasing the intensity of publications, counseling and personal approaches to these taxpayers, it is hoped that the target of tax revenue for e-commerce transactions can be achieved.References
Herryanto, M., Toly, A. A. 2013. Pengaruh kesadaran wajib pajak, kegiatan sosialisasi perpajakan, dan pemeriksaan pajak terhadap penerimaan pajak. Accounting and Tax Review, 1(1), 125–135.
Rukajat, A. 2018. Pendekatan Penelitian Kuantitatif. Yogyakarta: Deepublish.
Sugiyono. 2017. Metode Penelitian Kuantitatif, kualitatif dan R&D. Bandung: Alfabeta.
Veronica, A. 2015. Pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus, Pengetahuan Pajak, Persepsi Pengetahuan Korupsi, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (WPOP) padaKPP Pratama Senapelan Pekanbaru. Jom. FEKON, 2, 1–15.
Wahono, S. 2012. Teori dan Aplikasi: Mengurus Pajak itu Mudah. Mojokerto: Gramedia Direct.
Widodo, W. 2010. Moralitas, Budaya dan Kepatuhan Pajak. Bandung: Alfabeta
Winerungan, O. L. 2013. Sosialisasi Perpajakan, Pelayanan Fiskus Dan Sanksi Perpajakan Terhadap Kepatuhan Wpop Di Kpp Manado Dan Kpp Bitung. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3), 960–970
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Transparansi : Jurnal Ilmiah Ilmu Administrasi By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Transparansi : Jurnal Ilmiah Ilmu Administrasi spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Transparansi : Jurnal Ilmiah Ilmu Administrasi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Transparansi : Jurnal Ilmiah Ilmu Administrasi on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Transparansi : Jurnal Ilmiah Ilmu Administrasi will not be held liable for anything that may arise due to the author(s) internal dispute. Transparansi : Jurnal Ilmiah Ilmu Administrasi will only communicate with the corresponding author.
5. Miscellaneous
Transparansi : Jurnal Ilmiah Ilmu Administrasi will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Transparansi : Jurnal Ilmiah Ilmu Administrasi editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.
